ACC 414 - Auditing

Institution:

Clearwater Christian College (Closed)

Subject:

Description:

Prerequisite: ACC 308, ENG 102. The legal and professional responsibilities of accountants as auditors. Includes the theory of auditing and audit program development; generally accepted auditing standards of evidence, review, and controls. Review of internal controls, audit procedures, and development of audit programs for various types of businesses; consideration of the auditor's professional and ethical standards. 3 credits.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.clearwater.edu

Phone Number:

(727) 726-1153

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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